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to remand the case to respondent’s Appeals Office for further
proceedings.
This matter was called for hearing at the Court’s motions
session held in Washington, D.C., on July 21, 2004. Counsel for
respondent appeared at the hearing and offered argument in
support of respondent’s motion. No appearance was entered by or
on behalf of petitioner at the hearing. However, on July 26,
2004, petitioner filed with the Court a written statement under
Rule 50(c) in opposition to respondent’s motion.
Following the hearing, the Court issued an Order directing
petitioner to file with the Court an amended petition setting
forth a valid claim for relief under section 6330(c). The Court
subsequently granted petitioner’s motion for an extension of time
to comply with the Court’s Order. Nevertheless, petitioner
failed to file an amended petition as directed.5
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials. See Florida Peach Corp.
v. Commissioner, 90 T.C. 678, 681 (1988). Summary judgment may
be granted with respect to all or any part of the legal issues in
controversy “if the pleadings, answers to interrogatories,
5Had petitioner filed an amended petition setting forth a
valid claim for relief under sec. 6330, it might have been
appropriate to remand the case to respondent’s Appeals Office.
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